Dirk E. Black

University of Nebraska at Lincoln - School of Accountancy

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

22

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11,936

SSRN CITATIONS
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Top 6,860

in Total Papers Citations

172

CROSSREF CITATIONS

84

Scholarly Papers (22)

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 46 Posted: 07 Apr 2016 Last Revised: 01 Dec 2020
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 2,174 (13,172)
Citation 36

Abstract:

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Non-GAAP earnings, reporting consistency, earnings comparability

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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non-GAAP earnings, voluntary disclosure, reporting consistency, earnings comparability

2.

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and The Ohio State University
Downloads 1,484
Citation 7

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Non-GAAP EPS; contracting; compensation; valuation; value relevance

3.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Forthcoming, Journal of Business Finance & Accounting, Tuck School of Business Working Paper No. 2966778
Number of pages: 55 Posted: 11 May 2017 Last Revised: 11 Apr 2018
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,430 (25,721)
Citation 24

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Non-GAAP earnings, regulation, standard setting

4.

Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 17 Aug 2011 Last Revised: 09 Jun 2015
Dirk E. Black, Shane S. Dikolli and Christian Hofmann
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 692 (70,882)
Citation 12

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relative performance evaluation, peer performance, aggregation, peer composition

5.

The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

Number of pages: 37 Posted: 08 Dec 2008 Last Revised: 14 Feb 2014
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 625 (80,570)
Citation 4

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Pro forma earnings, compensation contracts, long-term performance plans, audit fees, earnings benchmarks, aggressive earnings management

6.

Other Comprehensive Income: A Review and Directions for Future Research

Tuck School of Business Working Paper No. 2612865
Number of pages: 51 Posted: 02 Jun 2015 Last Revised: 16 Dec 2015
Dirk E. Black
University of Nebraska at Lincoln - School of Accountancy
Downloads 558 (92,944)
Citation 2

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Comprehensive income, Other comprehensive income, Accounting standard setting, Bank regulation, Regulatory capital, Basel III

7.

Estimating the sensitivity of CEO compensation to gross versus net accounting performance

Number of pages: 55 Posted: 17 Aug 2011 Last Revised: 04 Nov 2023
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 509 (104,218)
Citation 2

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Compensation studies, Estimation bias, Managerial incentives, Measurement error, Pay-for-performance sensitivity, Relative performance evaluation

8.

CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 59 Posted: 17 Aug 2010 Last Revised: 03 Sep 2012
Dirk E. Black, Shane S. Dikolli and Scott Dyreng
University of Nebraska at Lincoln - School of Accountancy, University of Virginia - Darden School of Business and Duke University - Accounting
Downloads 404 (136,778)
Citation 8

Abstract:

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CEO compensation, diversification, complexity

9.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 50 Posted: 29 Aug 2017 Last Revised: 26 Jul 2021
Dirk E. Black, Spencer Pierce and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, Florida State University - College of Business and University of Oklahoma
Downloads 394 (140,780)

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income smoothing, earnings management, earnings volatility, accruals

10.

Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Benchmarks

Number of pages: 34 Posted: 05 Sep 2007 Last Revised: 23 Jan 2008
Theodore E. Christensen and Dirk E. Black
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Nebraska at Lincoln - School of Accountancy
Downloads 363 (154,242)
Citation 2

Abstract:

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pro forma earnings, earnings benchmarks, opportunistic financial reporting

11.

CEO Risk-Taking Incentives and Relative Performance Evaluation

Forthcoming, Accounting & Finance
Number of pages: 37 Posted: 30 Jan 2012 Last Revised: 11 Apr 2018
Dirk E. Black
University of Nebraska at Lincoln - School of Accountancy
Downloads 341 (165,067)
Citation 4

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CEO, risk-taking, vega, relative performance evaluation, FAS 123R

12.

Investor Commitment to Responsible Investing and Firm ESG Disclosure

Number of pages: 40 Posted: 22 Sep 2022 Last Revised: 12 Oct 2022
Dirk E. Black, Helena Isidro and Ana Cristina Marques
University of Nebraska at Lincoln - School of Accountancy, ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads 325 (173,759)

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Corporate social responsibility (CSR), Principles for Responsible Investment (PRI), sustainability, institutional ownership, socially responsible investment (SRI)

13.

Striking Oil in the Boardroom: Overpaying Executives through Manipulating Actual Performance Metrics

Number of pages: 68 Posted: 10 Jun 2020 Last Revised: 02 Mar 2022
William and Mary - Raymond A. Mason School of Business, University of Nebraska at Lincoln - School of Accountancy and University of Edinburgh
Downloads 324 (174,344)

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executive compensation, manipulation, transparency, performance measures, discontinuity

14.

Do analysts provide information about other comprehensive income for financial firms?

Tuck School of Business Working Paper No. 2815913
Number of pages: 48 Posted: 30 Jul 2016 Last Revised: 13 Feb 2024
Dirk E. Black and Thaddeus Neururer
University of Nebraska at Lincoln - School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 296 (191,814)

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analysts, book values, comprehensive income, OCI, forecasts.

15.

Management Guidance as a Commitment Device

Tuck School of Business Working Paper No. 3837650
Number of pages: 64 Posted: 05 May 2021 Last Revised: 12 Aug 2023
Dirk E. Black, Brandon Gipper and Phillip C. Stocken
University of Nebraska at Lincoln - School of Accountancy, Stanford University Graduate School of Business and Dartmouth College - Tuck School of Business
Downloads 287 (198,010)
Citation 1

Abstract:

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management earnings forecast, guidance, commitment, performance

16.

The Optional Qualitative Assessment in Impairment Tests

University of Miami Business School Research Paper No. 3322166
Number of pages: 56 Posted: 06 Feb 2019 Last Revised: 03 Jun 2022
Dirk E. Black, Jake Krupa and Miguel Minutti-Meza
University of Nebraska at Lincoln - School of Accountancy, Tulane University - A.B. Freeman School of Business and University of Miami - Department of Accounting
Downloads 285 (199,484)
Citation 1

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Goodwill; intangibles; impairment; qualitative assessment; ASC 350; SFAS 142; ASU 2011-08

17.

Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 22 Jul 2016 Last Revised: 23 Feb 2020
Dirk E. Black and Marshall D. Vance
University of Nebraska at Lincoln - School of Accountancy and Virginia Tech
Downloads 276 (206,049)
Citation 6

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Promotions, Performance Evaluation, Employer Learning, Dynamic, Ability

18.

Policy Implications of Research on Non-GAAP Reporting

Forthcoming, Research in Accounting Regulation, Tuck School of Business Working Paper No. 3160778
Number of pages: 24 Posted: 11 Apr 2018
Dirk E. Black and Theodore E. Christensen
University of Nebraska at Lincoln - School of Accountancy and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 272 (209,123)
Citation 10

Abstract:

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Non-GAAP earnings, regulation, standard setting, auditing

19.

Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Forthcoming, Journal of Business Finance & Accounting
Number of pages: 40 Posted: 25 Apr 2011 Last Revised: 18 Jun 2012
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Brigham Young University - School of Accountancy
Downloads 271 (210,697)
Citation 2

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Pro forma earnings, corporate disclosure, The Sarbanes-Oxley Act of 2002

20.

Regulatory (In)Attention and Earnings Management

Number of pages: 37 Posted: 05 May 2021 Last Revised: 23 Jun 2021
Dirk E. Black, Sam Melessa and Ming (Mike) Yuan
University of Nebraska at Lincoln - School of Accountancy, University of Iowa - Department of Accounting and South Dakota State University - Ness School of Management and Economics
Downloads 221 (257,265)

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securities regulation, revenue, discretion, spending, earnings management, attention

21.

Does Non-GAAP Earnings Disclosure Enable Insider Trading?

Number of pages: 50 Posted: 05 Oct 2022 Last Revised: 15 Feb 2024
Dirk E. Black and Bo Gao
University of Nebraska at Lincoln - School of Accountancy and The University of Texas at El Paso-Department of Accounting and Information Systems
Downloads 215 (262,897)

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Non-GAAP, earnings, insider trading, persistence, opportunism

22.

Credit Default Swaps and Non-GAAP Earnings Disclosure

Number of pages: 47 Posted: 10 Jun 2020
University of Nebraska at Lincoln - School of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Southwestern University of Finance and Economics (SWUFE) - School of Accountancy
Downloads 190 (294,264)

Abstract:

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Non-GAAP earnings, Non-GAAP exclusions, Credit default swaps, Voluntary disclosure quality